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§ 7404. Consolidated reports

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article IV. Corporate Net Income Tax (Refs & Annos)
Part III. Reports and Payment of Tax
72 P.S. § 7404
§ 7404. Consolidated reports
The department shall not permit any corporation owning or controlling, directly or indirectly, any of the voting capital stock of another corporation or of other corporations, subject to the provisions of this article, to make a consolidated report, showing the combined net income.

Credits

1971, March 4, P.L. 6, No. 2, art. IV, § 404.
72 P.S. § 7404, PA ST 72 P.S. § 7404
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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